57-37.1-08. Collection and distribution of tax - Refunds

57-37.1-08. Collection and distribution of tax - Refunds 1. The tax commissioner shall collect the tax imposed by this chapter and shall pay over the same to the state treasurer at the end of each calendar month and at the time of payment shall provide the state treasurer with a listing of estates of decedents from which the taxes were collected, together with a certificate as to the location and value of real estate and personal property for each estate. If the decedent was a resident of this state at the time of death, the certificate must also show the situs of those items of intangible personal property, if any, for which the decedent's will had, in accordance with subsection 6 of section 57-37.1-01, specified a situs different from that of the decedent's residence at the time of death. 2. Following the end of each calendar quarterly period, the state treasurer shall pay over to the county treasurer of the appropriate county, for its general fund, the amount of tax collected on the transfer of the property in that county. If any part of the decedent's property at the time of the decedent's death had a legal situs within the limits of a city, the share of tax based on such property must be divided by the state treasurer between the city and the county in proportion to their respective mill levies, except school levies, for the calendar year preceding the year of death. If any part of the decedent's property had a legal situs outside the limits of a city, the share of tax based on said property must go entirely to the county. If the tax determined to be due pursuant to this chapter is in an amount which is one hundred dollars or less, no further apportionment pursuant to this section may be made and the entire amount due must be distributed to a county or counties in which the legal situs of the property is located for their general fund. 3. In case an overpayment of such tax has been made for the estate of a decedent, such overpayment must be repaid out of any undistributed estate taxes in the hands of the state treasurer upon an order of the tax commissioner. Any overpayment to be repaid must bear interest at the Bank of North Dakota's money market demand account rate on the date of the tax commissioner's order to the state treasurer. Interest is to be computed from the time the tax was paid until the overpayment is repaid. Any interest owed by the state must be paid by the state treasurer from the general fund appropriation for miscellaneous refunds approved by the legislative assembly. The state treasurer shall thereupon present and file with the appropriate county treasurers and city auditors a verified claim of such overpayment accompanied by a copy of the order of the tax commissioner for such refund and the county treasurers and city auditors shall pay such claim to the state treasurer.